New Homeowners
Many tax delinquencies occur during the first year of property ownership.
Depending on the date of purchase and the policy of the title company handling the escrow, the annual property taxes are usually prorated in escrow. The first or second installment of the taxes may have been paid or you may have received a credit for the taxes that accrued during the time the previous owner owned the property. If you received a credit for the previous owner's portion, you may be responsible for paying the tax bill when it becomes due. If you are unable to determine whether the tax bill installment was paid in escrow, please contact your title company. To find out what tax bills are outstanding, please call the Treasurer-Tax Collector's office at (209) 468-2133.
As a new owner, you are responsible for any taxes that were not paid at the time escrow closed. Even though taxes are prorated between the buyer and seller during escrow and proper credit is given to each, the actual taxes may not have been paid to the Treasurer-Tax Collector’s Office at that time. You should read your escrow papers and/or title report to determine if any portion of the annual taxes were paid by the previous owner before the close of escrow and determine if any taxes will be due and payable by the property tax due dates.
Annual tax bills, which can be paid in two installments, are mailed once a year by November 1. This bill contains payment stubs for both installments, and is the only bill regularly mailed each year by the Treasurer-Tax Collector’s Office. Depending on when the ownership change is placed on the tax roll, the annual tax bill could be sent either to the previous owner or directly to you. If there are any remaining unpaid taxes, and if you did not receive an annual tax bill from either the previous owner or the Treasurer-Tax Collector’s Office, you should contact the Treasurer-Tax Collector’s Office immediately and request one. It is your responsibility to ensure that the taxes are paid. State law stipulates that failure to receive a tax bill does not permit the Treasurer-Tax Collector to excuse penalties on late payments.
Your mortgage statement may show that your taxes were paid, the actual payment may not be made until just before the delinquent date.
If your mortgage company is scheduled to pay your taxes you will receive a green informational copy for your records. Please note that although your mortgage statement may show that your taxes were paid in a particular month the actual payment may not be delivered to the Treasurer-Tax Collector’s Office until early December for the first tax installment or early April for the second tax installment.
Any time property is sold or improved, the value of the property is reassessed. If the property has been reassessed at a higher value, you will receive one or more supplemental tax bills in addition to the annual bill. If the property has been reassessed at a lower value, you may receive a refund. Please see the Supplemental Tax section for additional information.